Bibliographic citations
Gómez, S., (2022). Problemática en el reconocimiento de ingresos por concepto de comisiones de las Administradoras de Fondos de Pensiones por aplicación del devengo fiscal [Universidad de Lima]. https://hdl.handle.net/20.500.12724/16192
Gómez, S., Problemática en el reconocimiento de ingresos por concepto de comisiones de las Administradoras de Fondos de Pensiones por aplicación del devengo fiscal []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/16192
@mastersthesis{renati/1442648,
title = "Problemática en el reconocimiento de ingresos por concepto de comisiones de las Administradoras de Fondos de Pensiones por aplicación del devengo fiscal",
author = "Gómez Corrales, Sandra Elizabeth",
publisher = "Universidad de Lima",
year = "2022"
}
This research analyzes the problem around the recognition of commissions income of the Pension Fund Administrators in Perú (AFP) by application of the fiscal accrual rules in force since 2019, these companies are part of the private pension system, that created in November 1992, who are in charge of the management, investment and payment of pension funds. In that sense, we will review the business model of these companies, nature of the pension Fund manager and the pronouncements of Tax Administration and Fiscal Court for revenue recognition of income from services before the entry of validity of the new rules of the fiscal accrual, with intention of knowing the context of the problematic. Finally, all the conditions of the general rule of fiscal accrual are analyzed, as well as the specific rule applicable for the recognition of income from the provision of continuous realization services and two scenarios are presented considering the period of agreement duration and the accreditation process with the purpose of evaluating the timing of tax accrual for this type of commission income.
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